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Export Procedure

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..... Export Procedure
Query (Issue) Started By: - CA. Varun Arora Dated:- 9-12-2015 Last Reply Date:- 11-12-2015 Central Excise
Got 1 Reply
Central Excise
Dear Experts, Please resolve my query EXPORT BY MERCHANT EXPORTER 1.) If Mfrer is supplying goods to Merchant exporter(Bond is executed by Merchant exporter) against CT-1 then Mfrer will not prepare ARE copies(1,2,3 and all) and just .....

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..... after receiving CT-1 Hi will clear the goods. 2.) this case is the same as point no. 1 But in this case Bond will be executed by Mfrer on the behalf of ME and in this case no need to CT-1 and Mfrer will prepare ARE 1 copies as a principle agent on the behalf of Merchant exporter. In both points is there any need to file LUT by Mfrer who is supplying the goods to Merchant exporter, because if we .....

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..... consider Mfrer point of view then He is safe on CT-1 and can clear the goods no need to file LUT and cancell the LUT?? EXPORT BY MANUFACTURER 1.) If Mfrer Exporter is procuring the goods with Excise duty and availing the cenvat credit then in this case If hi will export then he will prepare ARE -1 2.) If Mfrer Exporter is procuring the goods without paying excise duty then in this case he will .....

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..... follow procedure laid down in removal of excisable goods at concessional rate rules 2001 then in this case He will file file application to Excise officer and hand over it to Mfrer supplier then Mfrer supplier will remove the goods to Mfrer exporter on the basis of this application signed by suprintendent And in this case Mfrer exporter will prepare ARE-2 copies. In this case also is there any .....

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..... need to file LUT by Mfrer Supplier who is supplying the goods to Mfrer exporter, because if we consider Mfrer supplier point of view then He is safe on the point of Application as received by MFrer Exporter and can clear the goods no need to file LUT and cancell the LUT?? DEEMED EXPORT If case if of Deemed export like supply to SEZ and 100% EOU then in this case supplier will prepare ARE-3 copie .....

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..... s and receives CT-3 from these units. Is there any option for Mfrer supplier to ME for charging excise duty and Merchant exporter will not avail that cenvat and export the goods and produce export proof to Mfrer supplier and now Mfrer supplier will claim refund for this. Thanks in advance Reply By MARIAPPAN GOVINDARAJAN: The Reply: Since your query is elaborate it is better to consult the cons .....

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..... ultant or Advocate.
Discussion Forum - Knowledge Sharing .....

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